Whistleblowers in the Corporate World - Roles, Risks, and Protections (Course Id 2510)

• Who is this course for?
  This course is designed for anyone needing Continuing Professional Education (CPE), particularly CPAs and accounting professionals seeking to understand whistleblower issues in corporate settings.

• What is this course about or what problem does this course solve?
  It addresses the roles, risks, and legal protections of whistleblowers in the corporate world, helping participants understand how to manage and support whistleblowing effectively within organizations.

• How can the knowledge from this course be used?
  Learners can apply the knowledge to recognize legal protections, navigate whistleblowing processes, assess risks, and implement best practices to support whistleblowers in a corporate environment.

• Why is this course important to a CPA, Accountant, or IRS Enrolled Agent?
  This course is vital because it educates accounting professionals on recognizing and handling whistleblower situations, which are critical in identifying and addressing corporate misconduct.

• When is this course relevant or timely?
  With increased regulatory focus and ongoing corporate scandals, the topic is especially timely for professionals navigating compliance and ethical obligations in 2025 and beyond.

• How is a course like this consumed or used?
  The course is delivered as a self-paced NASBA QAS self-study text format and includes review and final exam questions that must be passed to earn CPE credit.

This course provides an overview of whistleblowing in the corporate environment, focusing on the roles, risks, and protections associated with whistleblowers. It explores the legal frameworks that protect whistleblowers, including key U.S. regulations such as the Sarbanes-Oxley Act, the Dodd-Frank Act, and the False Claims Act. The course further examines the whistleblowing process, common challenges faced by whistleblowers, and best practices companies can put in place to support whistleblowers.

NASBA QAS - Text - NASBA Registry - 2510

Course Learning Objectives

• Identify key legal protections for whistleblowers, including SOX, Dodd-Frank, and the FCA
• Recognize the role of whistleblowers in addressing corporate misconduct
• Recall steps in the whistleblowing process and reporting channels
• Distinguish between the risks and challenges whistleblowers face
• Determine incentives available to encourage whistleblowing
• Select best practices for supporting and protecting whistleblowers

Chapter 1 - Whistleblowers in the Corporate World - Roles, Risks, and Protections

Course Learning Objectives

Course Overview

Introduction

Whistleblowers & Their Roles

Legal Protections

Sarbanes-Oxley Act

Dodd-Frank Act

False Claims Act

Review Questions

Whistleblowing Options

Barriers to Whistleblowing

Best Practices to Support Whistleblowers

Conclusion

Review Questions

Glossary of Key Terms